The sale price/ transfer price of an asset/ liability that is determined based on the amount required to exchange the...

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

For an asset, it is the price (entry price) that an entity paid or would have had to pay some...

The price that an entity would receive in exchange for the sale/ disposal of an asset or would pay to...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...